BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE, :
UTAH STATE TAX COMMISSION :
: Informal Decision
Petitioner, : Sales Tax Revocation
XXXXX ) Appeal No. 85-1588
: Acct. No. XXXXX
STATEMENT OF CASE
This is a decision from an Informal Hearing regarding the sales tax license revocation of XXXXX (Petitioner) requested by the Collection Division of the Utah State Tax Commission (Respondent).
The Informal Sales Tax License Revocation Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX represented the Respondent. XXXXX and XXXXX represented the Petitioner.
After reviewing the evidence presented and the recommendations of the Hearing Officer, the Commission makes the following determinations:
1. The tax periods in question are from XXXXX to XXXXX.
2. Respondent was issued a sales tax license, No. XXXXX, on XXXXX.
3. Respondent was responsible for the collection of sales tax on the sale of his goods and services and was required to remit these taxes to the State Tax Commission. Utah Code Ann. 59-15-5 (1953).
4. The total sales tax due is $$$$$ as of the date of this hearing.
5. Respondent has not filed any sales tax returns for the tax years XXXXX, XXXXX or XXXXX as required by §59-15-5(4).
6. Respondent has not paid any sales taxes at all which have been due and payable to the State Tax Commission for Account No. XXXXX.
7. Respondent has been involved in several businesses in which the state has lost money on the sales tax due and owing.
8. Petitioner has made a good faith effort to work with Respondent concerning the resolution of Respondent's tax liability.
9. The Utah State Tax Commission is vested with the authority to revoke the license of "any person violating any provision of this (sales tax) Act..." Utah Code Ann. 59-15-3(1953).
THEREFORE, IT IS HEREBY DECIDED:
1. That, based on the non-filing and nonpayment history of the Respondent, and the serious delinquency, the Respondent's sales tax license No. XXXXX is hereby revoked for failure to comply with the provisions of the Utah Sales Tax Act, Utah Code Ann. 59-15-5.
2. The revocation of Respondent's sales tax license is effective immediately.
3. Respondent is ordered to close the doors of XXXXX to business and to deliver its sales tax license to the Utah State Tax Commission. Failure to comply with this order may result in criminal prosecution being taken against the Respondent.
DATED this 14 day of April, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi R. H. Hansen
Roger O. Tew Joe B. Pacheco